PANCHI PETHA STORE Vs. COMMISSIONER, SALES TAX

JUDGEMENT

(1.) Heard Sri Subham Agarwal holding brief of Sri Piyus Agarwal, learned Counsel for the revisionist and Sri K.M. Sahai, learned Counsel appearing for the respondents.

(2.) This revision has been filed under Section 11 of the U.P. Sales Tax Act by the assessee against the judgment and order of the Trade Tax Tribunal dated 20th February, 1991 deciding Second Appeal No. 425 of 1988 of the assessee relating to the year 1980-81 for the period 1st April, 1980 to 16th July, 1980.

(3.) The assessment order was passed on 30th May, 1984 determining the total taxable turnover as Rs. 1,11,200/, imposing tax of Rs. 5,795/-. A notice under Section 10-B of the U.P. Trade Tax Act, 1948 was Issued by the Deputy Commissioner for the purpose of reopening assessment. Reply was submitted by the revisionist on 25th May, 1988 objecting the proceeding. The revisionist pleaded that no proceeding under Section 10-B own be initiated on the basis of the statement dated 24/25th February, 1987 recorded by the Income Tax authorities during the course of search under Section 132 of the Income Tax Act. The Deputy Commissioner passed an order dated 27th May, 1988 determining the turnover of the revisionist as Rs. 5,29,000/-. Aggrieved against the order of Deputy Commissioner an appeal Under Section 10 of the Act was filed before the Sales Tax Tribunal, which has been dismissed by the judgment and order dated 20th February, 1991.